SDCL § 10-46B-3: Total contract price as basis of tax.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
The tax imposed by this chapter shall apply to the total contract price including all labor and materials.
Collected 2026-09-03T15:18:56Z. Source file · JSON